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Contested rules and shifting boundaries: International standard setting in accounting [PDF]
The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting.
Botzem, Sebastian, Quack, Sigrid
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Tratamento contabilístico de operações de cobertura com instrumentos derivados: algumas inconsistências em Portugal [PDF]
, 2005 Em Portugal, a normalização contabilística existente acerca de instrumentos financeiros derivados data de 1996, altura em que nasce a, então, Bolsa de Derivados do Porto.
Brândao, Elísio (Coordinador) +3 more
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FEBS Open Bio, EarlyView.Activation of the mitochondrial protein OXR1 increases pSyn129 αSynuclein aggregation by lowering ATP levels and altering mitochondrial membrane potential, particularly in response to MSA‐derived fibrils. In contrast, ablation of the ER protein EMC4 enhances autophagic flux and lysosomal clearance, broadly reducing α‐synuclein aggregates.
Sandesh Neupane +11 more
wiley +1 more source
The urgency of refining the accounting standards of state tax revenue and receivables
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraIndonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts.
Asqolani, Budi Mulyana
doaj +1 more source
Are companies in the Czech Republic ready to implement IFRS for SMEs?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed ...
Lucie Bartůňková
doaj +1 more source
Accounting Management by International Standards
International Journal of Business and Management, 2010 This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for ...
openaire +2 more sources
Is the Convergence of Accounting Standards Good for Stock Markets? [PDF]
This paper examines the impact of the convergence of Hong Kong Accounting Standard 40 (HKAS 40) with the International Financial Reporting Standard (IFRS) on the stock prices of firms in the property industry.
Howard Z. Huang +3 more
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Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core +1 more source
Accounting for Agricultural Products: US Versus IFRS GAAP [PDF]
, 2013 Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS)
Fischer, Mary, Marsh, Treba
core +3 more sources
Derivation and characterization of retinal pigment epithelium from urine‐derived iPSCs
FEBS Open Bio, EarlyView.Age‐related macular degeneration causes vision loss via RPE dysfunction and loss. Traditional iPSC therapies rely on invasive biopsies, limiting scalability. Here, we utilize urine‐derived stem cells as an accessible source to generate u‐iPSCs, successfully differentiated into pigmented RPE. This “Urine‐to‐Retina” platform provides a promising path for
Daniella Beiner +7 more
wiley +1 more source